{"identifier":"/us/usc/t26/s261","title":26,"num":"\u00a7\u202f261.","heading":"General rule for disallowance of deductions","text":"\u00a7\u202f261.\nGeneral rule for disallowance of deductions\nIn computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.","url":"https://projectusc.org/usc/t26/s261.html","content":[{"t":"sec","id":"/us/usc/t26/s261","children":[{"t":"num","text":"\u00a7\u202f261."},{"t":"heading","text":"General rule for disallowance of deductions"},{"t":"content","text":"\n","children":[{"t":"p","text":"In computing taxable income no deduction shall in any case be allowed in respect of the items specified in this part.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}